Description of UMKMs in Bandar Lampung City using efiling in paying taxes in pandemic period

Abstract

This study looks at an overview of how UMKMs in Bandar Lampung City use efiling

in paying taxes during the Covid-19 pandemic. It studies what factors becoming
indicators of UMKMs using e-filing in paying taxes. In addition to UMKMs’ understanding of
e-filing, the ease factor also becomes an indicator of the research. The subject of the research is
all UMKMs in Bandar Lampung City regardless of whether they are registered in certain
KPPs. The data obtained is based on the results of interviews and questionnaires that must be
fulfilled by UMKMs. Of the 202 questionnaires distributed to 202 respondents, 152
questionnaires were returned and 111 questionnaires were analyzed. Of the 111 respondents
who used e-filing in paying taxes, 65 respondents used e-filing and 46 respondents did not use
e-filing.